Insegnamenti I & II Livello
Programma dell'insegnamento: Internal control
Corsi di Laurea
CPA, EA, EC, FAMF, MeC, MRM
Codice Cfu Insegnamento
PP9303Internal control
Semestre
II sem.
Docente
Allegrini Marco
tel: 050-2216346  email: allegrin@ec.unipi.it
Programma
The course aims at analyzing the following subjects:
 THE INTERNAL CONTROL SYSTEM AND ITS ACTORS:
o the COSO Framework;
o definition of the internal control system;
o components of internal control;
o objectives of internal control;
o types of control activities
o actors of the internal control system;
o evaluating the system of internal controls;
o control maturity model;
o limitation of internal controls.
o The “COSO 3” framework: Internal control over Financial Reporting


 THE INTERNAL AUDIT ROLE:
o definition;
o internal audit profession;
o managing the internal audit function;
o positioning the internal audit function in the organisation;
o planning;
o communication and approval;
o resource management;
o policies and procedures;
o reporting to the board and senior management
o CBOK (common body of knowledge) 2006

Testi consigliati per l'esame
REFERENCES:
REDING, SOBEL, ANDERSON, HEAD, RAMAMOORTI, SALAMASICK, Internal Auditing: Assurance & Consulting Services, The IIA Research Foundation, chapter 1, 2, 5, 8
 or
 Slides presented during the lessons.
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